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					          Czech statutory financial statements template (v.10/03)
                                     (Vyhláška č. 500/2002 Sb.)
          English version            2 periods           Reporting view


General information
Company                                                                               ABC, a.s.
IČ                                                                                   123456789
Adress, row 1                                                                           Adresa
Adress, row 2                                                                           Adresa
Adress, row 3
Balance sheet date (CY)                                                              12/31/2010
Balance sheet date (PY1)                                                             12/31/2009
Balance sheet date (PY2)                                                             12/31/2008
Member of statutory body
Accounting responsible person
Financial statements responsible person
Date of authorisation                                                                     Date

Basic checks (all must equal zero)
Assets - Liabilities (CY) =                                                                  0
Assets - Liabilities (PY1) =                                                                 0
Assets - Liabilities (PY2) =                                                 #REF!
Profit BS - Profit P&L (CY) =                                                                0
Profit BS - Profit P&L (PY1) =                                               #REF!
Profit BS - Profit P&L (PY2) =                                               #REF!

Protect / Unprotect all sheets
                                                                  Protection off


Hidden rows check in BS and P&L
Auto-count of rows including numbers in BS and P&L                                           1
Manual count of rows including numbers in BS and PL
Difference                                                                                   1
V TOMTO SOUBORU JE ZAKÁZÁNO COKOLI MAZAT

Finanční výkazy jsou k dispozici ve 3 jazycích pro 2-3 období
"Reporting view" slouží ke zpracování výkazů, "Auditing view" pro audit

Tabulka "General information" obsahuje údaje potřebné pro hlavičky výkazů.
Prosím vyplňte tyto údaje dříve nežli začnete vyplňovat výkazy.
Kromě názvu firmy, IČO a adresy vyplňte také datumy účetních závěrek.
CY… current year (běžné období), PY1… prior year (minulé období)
PY2… prior year 2 (předminulé období)

Po vyplnění základních informací je možné začít vyplňovat výkazy:
- Vyplňujte výkazy v tisících, bez použití desetinných míst
- Součty jsou ve výkazech vypočítány automaticky
- Zvolte si jednu ze dvou výsledovek P&L 1 nebo P&L 2
- Nezapomeňte vyplnit výkaz o vlastním kapitálu a cash flow




Tabulka "Basic checks" provádí dvě základní kontroly konzistence výkazů
- zda se rovnají aktiva pasivům v jednotlivých obdobích
- zda se rovná zisk z výkazu zisku a ztráty zisku z rozvahy
Aby byly výkazy konzistentní musí se všechny hodnoty rovnat nule.

Tyto kontroly nezajišťují vazbu na obratovou předvahu.
Proto doporučujeme odsouhlasit zisk z předvahy s výkazem zisku a ztráty.

Funkce "Protection off" se používá při skrývání nulových řádků a formátování.
Při vyplňování finančních výkazů doporučujeme mít nastavení "protection on".

Funkce sčítá nenulové řádky ve výkazech. Poté co zakryjete nulové řádky,
vytiskněte BS a P&L a sečtěte všechny řádky. Počet by se měl shodovat.

Pokud se čísla nerovnají je pravděpodobně skrytý řádek s hodnotami.
             CONSOLIDATED BALANCE SHEET                                                                   ABC, a.s.
             full version                                                                   Corporate ID 123456789

             As of                                                                                           Adresa
             12/31/2010                                                                                      Adresa
             (in CZK thousand)

                                                                               12/31/2010               12/31/2009
                                                                       Gross   Adjustment    Net           Net
             TOTAL ASSETS
B.           Fixed assets
     I.      Intangible fixed assets
          2. Research and development
          3. Software
          4. Valuable rights
          5. Goodwill
          6. Other intangible fixed assets
          7. Intangible fixed assets under construction
          8. Prepayments for intangible fixed assets
 II.         Tangible fixed assets
          1. Land
          2. Structures
          3. Individual movable assets and sets of movable assets
          4. Perennial crops
          5. Breeding and draught animals
          6. Other tangible fixed assets
          7. Tangible fixed assets under construction
          8. Prepayments for tangible fixed assets
          9. Valuation difference on acquired assets
 III. Non-current financial assets
          1. Equity investments in subsidiaries
          2. Equity investments in associates
          3. Other non-current securities and investments
          4. Loans and borrowings to subsidiaries and associates
          5. Other non-current financial assets
          6. Acquisition of non-current financial assets
 IV. Consolidation differences (goodwill)
          1. Positive consolidation difference (goodwill)
          2. Negative consolidation difference (goodwill)
 V.          Securities and equity interests under equity accounting
C.           Current assets
     I.      Inventories
          1. Material
          2. Work in progress and semifinished goods
          3. Products
          5. Goods
          6. Prepayments for inventory
 II.         Long-term receivables
          1. Trade receivables
          2. Receivables from subsidiaries
          5. Long-term prepayments made
          7. Other receivables
          8. Deferred tax asset
 III. Short-term receivables
          1. Trade receivables
          2. Receivables from subsidiaries
          3. Receivables from associates
          4. Receivables from partners and association members
          5. Social security and health insurance contributions
          6. State - tax receivables
          7. Short-term prepayments made
          8. Estimated receivables
          9. Other receivables
 IV. Current financial assets
          1. Cash on hand
          2. Cash at bank
          3. Short-term securities and investments
D.           Other assets
          1. Deferred expenses
          2. Complex deferred expenses
          3. Accrued income
                                                                                  12/31/2010       12/31/2009
     TOTAL LIABILITIES & EQUITY                                                                0                0
A. Equity                                                                                      0                0
 I. Share capital                                                                              0                0
 1. Share capital
 II. Capital funds                                                                             0                0
 2. Other capital funds
 3. Gains or losses from the revaluation of assets and liabilities
III. Statutory funds                                                                           0                0
 1. Statutory reserve fund / Indivisible fund
 2. Statutory and other funds
IV. Profit or loss of prior periods                                                            0                0
     Retained earnings
     Accumulated losses brought forward
 V. Profit or loss for the current period, net of minority interests                           0                0
 1. Profit or loss for the current period
 2. Share of income from associates
VI. Consolidation reserve fund                                                                 0                0
B. Liabilities                                                                                 0                0
 I. Reserves                                                                                   0                0
 1. Reserves under special legislation
2.     Reserve for pensions and similar liabilities
3.     Income tax reserve
4.     Other reserves
II.    Long-term liabilities                                                                   0                0
1.     Trade payables
 5.    Long-term prepayments received
 9.    Other payables
10.    Deferred tax liability
III.   Short-term liabilities                                                                  0                0
 1.    Trade payables
 2.    Payables to subsidiaries
 4.    Payables to partners and association members
 5.    Payables to employees
 6.    Social security and health insurance payables
 7.    State - tax payables and subsidies
 8.    Short-term prepayments received
10.    Estimated payables
11.    Other payables
IV.    Bank loans and borrowings                                                               0                0
 1.    Long-term bank loans
 2.    Short-term bank loans
C.     Other liabilities                                                                       0                0
 1.    Accrued expenses
 2.    Deferred income
 D     Minority equity
 I.    Minority share capital
 II.   Minority capital funds
       Minority profit funds including retained earnings and accumulated losses
       Minority profit or loss for the current period
                CONSOLIDATED PROFIT AND LOSS ACCOUNT                                                                             ABC, a.s.
                structured by the nature of expense method                                                         Corporate ID 123456789

                Year ended                                                                                                          Adresa
                12/31/2010                                                                                                          Adresa
                (in CZK thousand)

                                                                                                          Year ended         Year ended
                                                                                                          12/31/2010         12/31/2009
     I.         Sales of goods
A.              Costs of goods sold
      +         Gross margin
     II.        Production
           1.   Sales of own products and services
           2.   Change in internally produced inventory
           3.   Own work capitalised
B.              Purchased consumables and services
           1.   Consumed material and energy
           2.   Services
      +         Added value
C.              Staff costs
           1.   Payroll costs
           2.   Remuneration to members of statutory bodies
           3.   Social security and health insurance costs
           4.   Social costs
D.              Taxes and charges
E.              Depreciation of intangible and tangible fixed assets
KR A.           Amortisation of consolidation difference (goodwill)
KR 1.           Release of negative consolidation difference (negative goodwill)
   III.         Sales of fixed assets and material
       1.       Sales of fixed assets
       2.       Sales of material
F.              Net book value of fixed assets and material sold
       1.       Net book value of sold fixed assets
       2.       Book value of sold material
                Change in reserves and provisions relating to operating activities and complex deferred
G.              expenses
 IV.   Other operating income
H.     Other operating expenses
   *   Operating profit or loss
 VI.   Proceeds from the sale of securities and investments
   J.  Cost of securities and investments sold
  VII. Income from non-current financial assets
       1.       Income from subsidiaries and associates
       3.       Income from other non-current financial assets
   IX.          Income from the revaluation of securities and derivates
L.              Costs of the revaluation of securities and derivates
M.              Change in reserves and provisions relating to financial activities
   X.           Interest income
N.              Interest expenses
   XI.          Other financial income
O.              Other financial expenses
    *           Financial profit or loss
Q.              Income tax on ordinary activities
       1.        - due
       2.        - deferred
   **           Profit or loss from ordinary activities
 XIII.          Extraordinary income
R.              Extraordinary expenses
S.              Income tax on extraordinary activities
       1.        - due
    *           Extraordinary profit or loss
    **          Consolidated profit or loss net of share of income of associates
                Consolidated profit or loss net of minority interests
                Minority profit or loss
                Profit or loss before acquisition
     *          Share of income from associates
                Profit or loss for the current period (+/-)
  ***           Profit or loss for the current period net of minority interests (+/-)
CONSOLIDATED STATEMENT OF                                                                                                                                                                                    ABC, a.s.
CHANGES IN EQUITY                                                                                                                                                                            Corporate ID 123456789

Year ended                                                                                                                                                                                                      Adresa
12/31/2010                                                                                                                                                                                                      Adresa
(in CZK thousand)

                                                                               Statutory reserve                                                                    Consolidation   Share of income of
                                                                                                   Statutory and other Accumulated profits Profit or loss for the
                                                                                     fund                                                                           reserve fund        associates
                                               Share capital   Capital funds                              funds         brought forward      current period                                              TOTAL EQUITY
Balance at 31 December 2008
Profir for the current period
Distribution of retained earnings
Revaluation of assets
Payments from the social fund
Impact of changes in the consolidation group
Balance at 31 December 2009
Profir for the current period
Distribution of retained earnings
Revaluation of assets
Payments from the social fund
Impact of changes in the consolidation group
Balance at 31 December 2010
         CONSOLIDATED CASH FLOW
         STATEMENT                                                                                                                       ABC, a.s.
                                                                                                                           Corporate ID 123456789
         Year ended
         12/31/2010                                                                                                                         Adresa
         (in CZK thousand)                                                                                                                  Adresa

                                                                                                              Year ended            Year ended
                                                                                                              12/31/2010            12/31/2009
P.       Cash and cash equivalents at the beginning of the accounting period
         Cash flows from ordinary activities
Z.       Profit/(loss) from ordinary activities before tax
A.1.     Adjustments for non-cash transactions
         Depreciation of fixed assets (+) excluding net book value of fixed assets sold, amortisation of
A.1.1.   goodwill and goodwill on consolidation
A.1.2.   Change in provisions and reserves
A.1.3.   Profit/(loss) on the sale of fixed assets (-/+)
         Revenues from dividends and profit shares (-), with the exception of dividends paid by Group
A.1.4.   entities
A.1.5.   Interest expense (+) excluding capitalised interest and interest income (-)
A.1.6.   FX differences and other non-cash transactions
         Net cash flow from operating activities before tax, movements in working capital and
A.*      extraordinary items
A.2.     Change in the non-cash component of working capital
         Change in receivables from operating activities(+/-), deferred expenses, accrued income and
A.2.1.   estimated assets
         Change in short-term payables from operating activities (+/-), accrued expenses, deferred income
A.2.2.   and estimated liabilities
A.2.3.   Change in inventory (+/-)
A.2.4.   Change in current financial assets not included in cash and cash equivalents
A.**     Net cash flow from operating activities before tax and extraordinary items
A.3.     Interest paid (-), except interest capitalised
A.4.     Interest received (+)
A.5.     Income tax paid from operating activities, additional tax paid for previous periods (-)
         Receipts and expenditures relating to extraordinary activities, which form extraordinary profit or
A.6.     loss, including income tax paid from extraordinary activities (+/-)
A.7.     Received dividends and profit shares (+)
A.***    Net cash flow from operating activities
         Cash flows from investing activities
B.1.     Fixed assets expenditures
B.2.     Receipts from fixed assets sold
B.4.     Cash flows from the purchase of business or its part
B.***    Net cash flow from investing activities
         Cash flow from financial activities
         Change in long-term or short-term payables which fall into cash and cash equivalent in financing
C.1.     activities (eg, certain operaing loans)
C.2.     Impact on cash and cash equivalents due to change in equity
C.2.5.   Payments made from funds (-)

         Dividends and profit shares paid, including withholding tax related to these claims and including
         financial settlement with partners (-), except for dividends and profit shares paid between Group
C.2.6.   entities
C.***    Net cash flow from financial activities
F.       Net increase or decrease of cash and cash equivalents
R.       Cash and cash equivalents at the end of the accounting period

				
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posted:4/14/2011
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